On July 1, 2007, E Co., Ltd. (hereinafter referred to as “E”) purchased a purchase price of KRW 1,891 square meters (660 square meters in C, F, 61 square meters in G, 570 square meters in total, and 181 square meters in D, and all of the above-ground buildings (hereinafter collectively referred to as “instant real estate”) from the Defendant on a deposit basis owned by the Defendant, and entered into a purchase contract (hereinafter referred to as “instant contract”) with the effect that KRW 850 million in down payment and intermediate payment shall be paid on the date of completion of bank loans after offering collateral, and the balance of KRW 150 million shall be paid after the transfer of ownership (hereinafter referred to as “the instant contract”).

The main contents of Article 11 (Special Provisions) among the contract of this case are as follows.

Article 11 (Matters of Special Agreement)

1.B (E; hereinafter the same shall apply) transfer income tax (including resident tax; hereinafter the same shall apply) of Party A (referring to the Defendant; hereinafter the same shall apply) arising from the transfer or acquisition of this article shall be paid to Party A from the balance of purchase and sale that Party B shall withhold and pay to Party A, and if the transfer income tax exceeds the balance, Party B shall pay the excess.

2. The balance payment date may be changed by consultation with A and B, and Eul may transfer all of its powers to a third party.

At this time, the right to purchase may be transferred in an amount exceeding the sale amount (one billion won) based on this contract.

3.In transferring to a third party the right of purchase under the preceding two paragraphs, A shall not make a claim to B under any pretext, other than the proceeds of sale based on this Agreement, and in case where B makes a report as a transfer amount exceeding one billion won, A shall pay the transfer income tax only up to one billion won, and in case where B makes a report as a transfer amount exceeding one billion won, A shall bear the excess.

E around April 2007, the real estate of this case was loaned from the Mapo Saemaeul Community Fund as security and paid 850 million won the down payment and intermediate payment to the Defendant.

On January 30, 2015, the Plaintiff received from E the same amount as the purchase price stipulated in the instant contract, except that.